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PeerBasis
Compensation Comparability Determination

Fairview Cemetary Association

Executive Director / CEO

EIN 141611753
NY · NTEE Y50
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Edward Raeder, Executive Director / CEO ($2,610) against every comparable organization that fit the selection criteria — 16 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: Edward Raeder — reported title “PRESIDENT&SUPER”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

16 organizations qualified on sector, size, and geography 16 within the band form the benchmarked peer set.

Distribution of comparable compensation

$268 total compensation of comparable organizations → $21,097 $2,610
$63610th
$1,26625th
$1,972Median
$5,71975th
$14,94090th
$2,610This org · 63rd
p10$636
p25$1,266
p50$1,972
p75$5,719
p90$14,940
$2,610

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to NY cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Oak Grove Cemetery Wills Township Inc IN$42,902 President $300 $331 2025
Lehigh Zion Cemetery Association PA$45,079 President $1,494 $1,601 2024
Norway Pine Grove Cemetery Corp ME$45,624 President $1,000 $1,076 2024
Princeton Abbey And Cemetery Inc TX$37,864 Chief Executive Officer $16,649 $17,901 2024
Claggett Cemetery Corporation OR$49,474 Vice President $12,000 $11,979 2024
Furnace Village Cemetery MA$34,516 Treasurer $1,000 $941 2025
New Oxford Cemetery Association PA$53,324 Treasurer/se $3,500 $3,752 2024
Maplewood Cemetery NH$32,187 Secretary And Director $2,061 $2,106 2023
Macedonia Church Cemetery Trust Fund AR$30,344 Trustee/secretary $1,100 $1,329 2024
Independent Benevolent Societ Of Albany NY$55,542 Treasurer $2,000 $2,000 2023
Highland Memorial Cemetary ME$55,581 Superintende $19,600 $21,097 2024
Boonville Cemetery Association Inc NY$55,777 President $1,517 $1,473 2024
Black Point Cemetery Corporation ME$55,840 Treasurer $4,606 $4,958 2024
New Woodstock Cemetery Association NY$57,949 Trustee, Sexton $2,000 $1,943 2024
Hurley Cemetery Association NY$62,270 President/treas $8,000 $8,000 2023
St James Cemetery Association PA$63,587 President $250 $268 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to NY cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to NY cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default63rd
Total compensation (D + F), as reported (no adjustments)63rd
Reportable pay only (column D), adjusted69th
All sources (D + E + F), adjusted63rd

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Edward Raeder) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 16 similarly situated organizations (Same NTEE sector (Y50), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $2,610 is reasonable (approximately the 63rd percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.